Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62012CN0480

    Case C-480/12: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 25 October 2012 — Minister van Financiën; other party: X BV

    IO C 26, 26.1.2013, p. 22–22 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    26.1.2013   

    EN

    Official Journal of the European Union

    C 26/22

    Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 25 October 2012 — Minister van Financiën; other party: X BV

    (Case C-480/12)

    2013/C 26/41

    Language of the case: Dutch

    Referring court

    Hoge Raad der Nederlanden

    Parties to the main proceedings

    Appellant: Minister van Financiën

    Other party: X BV

    Questions referred

    1.

    (a)

    Must Articles 203 CCC [Community Customs Code] and 204 CCC, (1) read in conjunction with Article 859 (in particular Article 859(2)(c)) CCIP [Regulation implementing the Community Customs Code], (2) be interpreted as meaning that the (mere) exceeding of the transportation time-limit set in accordance with Article 356(1) CCIP does not lead to a customs debt being incurred by reason of a removal from customs supervision within the meaning of Article 203 CCC, but to a customs debt being incurred on the basis of Article 204 CCC?

    (b)

    Does an affirmative answer to Question 1 require that the persons concerned supply the customs authorities with information regarding the reasons for exceeding the time-limit or that they at least explain to the customs authorities where the goods were held during the time which elapsed between the time-limit set in accordance with Article 356 [CCIP] and the time at which they were actually presented at the customs office of destination?

    2.

    Must the Sixth Directive, (3) in particular Article 7 of that directive, be interpreted as meaning that VAT becomes chargeable when a customs debt is incurred exclusively on the basis of Article 204 CCC?

    (1)  Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1).

    (2)  Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1).

    (3)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

    Top